Ex-PGO Prosecutor Served with Suspicion Notice for Aiding Former SFS Deputy Head in Unlawful Write-Off of Over UAH 640 Million in Taxes

Ex-PGO Prosecutor Served with Suspicion Notice for Aiding Former SFS Deputy Head in Unlawful Write-Off of Over UAH 640 Million in Taxes
Ex-PGO Prosecutor Served with Suspicion Notice for Aiding Former SFS Deputy Head in Unlawful Write-Off of Over UAH 640 Million in Taxes

The NABU and the SAPO have served a notice of suspicion on a former deputy head of a department at the Prosecutor General’s Office of Ukraine who helped one of the State Fiscal Service executives unlawfully write off tax debts worth more than UAH 640 million for a company. NABU’s press service reported this, and according to Bihus.info, the person in question is Kostiantyn Kulyk.

The SFS official is likely Serhii Bilan. He served as First Deputy Head of the SFS and, in February 2025, received a notice of suspicion for abuse of office. In November, the HACC approved a plea agreement by verdict. The verdict is currently classified, but details of the case are described on the HACC Decided platform.

Serhii Bilan
Serhii Bilan

According to the investigation, the situation unfolded as follows: Oschadbank JSC challenged an SFS decision to collect taxes. At the time, First Deputy Head of the SFS Serhii Bilan was required to consider the complaint but failed to do so within the prescribed deadline. In effect, this played into the company’s interests, because in such cases the complaint is granted automatically. 

The NABU says this happened with the assistance of the above-mentioned former official of the Prosecutor General’s Office, i.e., Kostiantyn Kulyk. Investigators believe he created the appearance that signing the decision was impossible: in particular, on the final day of the complaint review period, he requested all materials of the complainant’s audit. As a result, Bilan had a formal reason to claim he could not decide on the complaint due to the lack of documents.

Because of these actions, the state lost the opportunity to collect taxes and penalties from the bank totaling more than UAH 641 million.

Kulyk was served with suspicion under Article 27(5) and Article 364(2) of the Criminal Code of Ukraine.